会计英语培训.ppt

* * Course Title An introduction to accounting The Lecturer & Producer: Elina Zhang 第一页，共二十页。 Learning objectives Understand an information system of accounting Apply generally accepted accounting principles Understand financial statements Use these accounting elements Use the accounting equation Understand accounting and its environment 第二页，共二十页。 Main contents 1.1 accounting is an information system 1.2 forms of organization 1.3 the framework(结构、体制） for the preparation and presentation of financial statements 1.4 understanding of financial statements 1.5 accounting and its profession 1.6 accounting elements and using the accounting equation 1.7 ethics（伦理、规范） in accounting 第三页，共二十页。 1.1 accounting is an information system Accounting The system that measures business activities, processes information into reports and communicates these findings to decision makers Bookkeeping记帐、簿记 The part of accounting that records transactions and events Users of accounting information Investors and creditors, government, labor unions, and general public Accounting information 第四页，共二十页。 1.2 forms of organization Sole proprietorship（独资企业） Owned by one individual Not a legal entity, unlimited liability Partnership（合伙企业） Differ from a sole proprietorship in that in has more than one owner Corporation（公司） Incorporated under local law as a separate entity（单独实体） Limited liability, shares or stick 第五页，共二十页。 1.3 the framework for the preparation and presentation of financial statements The need for a harmonization（调和、融合） of accounting standards Different countries have different accounting models International accounting standard committee (经：IASC) International accounting standard board (美：IASB) 第六页，共二十页。 Framework for the preparation and presentation of financial statements Objectives of financial statements and underlying assumptions（会计基本假设） Qualitative characteristics of financial statements Elements of financial statement